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Getting around a new roadblock

Article Abstract:

IBM has stated it will appeal an Illinois case involving its use of cash balance plans (CBP) that was intended to fund employees' retirement. The decision of the case stated that IBM's CBP discriminated against older employees.

Author: Kelly, Susan
Publisher: CFO Publishing Corp.
Publication Name: Treasury & Risk Management
Subject: Business
ISSN: 1067-0432
Year: 2003
Personnel administration, Illinois, Computer industry, Company legal issue, Cases, Human resource management, Microcomputer industry, International Business Machines Corp., IBM, Pensions, Company personnel management, Retirees, Age discrimination

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Should corporates join CLS?: banks cite savings on fees, intraday funding

Article Abstract:

Big banks, that are shareholders of CLS bank's new foreign exchange trade system, want to enlist smaller banks and corporates to offset the income that they are loosing as a result of CLS's netting cuts.

Author: Kelly, Susan
Publisher: CFO Publishing Corp.
Publication Name: Treasury & Risk Management
Subject: Business
ISSN: 1067-0432
Year: 2003
Commercial Banks, Banking industry

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Targeting value isn't so clear

Article Abstract:

The tax issue of expensing employee stock options, following Financial Accounting Standard 123(r), is discussed.

Author: Kelly, Susan
Publisher: CFO Publishing Corp.
Publication Name: Treasury & Risk Management
Subject: Business
ISSN: 1067-0432
Year: 2005
Product standards, safety, & recalls, Accounting Methods, Taxes, Standards, Taxation, Accounting, Employee stock options, Financial Accounting Standards Board

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Subjects list: United States, Laws, regulations and rules, Government regulation
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